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5
Decision 3/CMP.11
Implications of the implementation of decisions 2/CMP.7 to
4/CMP.7 and 1/CMP.8 on the previous decisions on
methodological issues related to the Kyoto Protocol,
including those relating to Articles 5, 7 and 8 of the Kyoto
Protocol, part I: implications related to accounting and
reporting and other related issues
The Conference of the Parties serving as the meeting of the Parties to the
Kyoto Protocol,
Recalling Articles 5, 7 and 8 of the Kyoto Protocol,
Also recalling decisions 2/CMP.6, 2/CMP.7, 3/CMP.7, 4/CMP.7, 1/CMP.8 and
2/CMP.8,
Being aware of decisions 11/CMP.1, 13/CMP.1, 15/CMP.1, 16/CMP.1, 18/CMP.1,
19/CMP.1 and 27/CMP.1,
1. Decides that, for the purpose of the second commitment period of the Kyoto
Protocol and pending the entry into force of the Doha Amendment, contained in annex I to
decision 1/CMP.8, any references in this decision and decision 2/CMP.8 to Annex A,
Annex B, Article 3, paragraphs 1 bis, 1 ter, 1 quater, 7 bis, 7 ter, 8, 8 bis, 12 bis and 12 ter,
and Article 4, paragraphs 2 and 3, unless otherwise specified, shall be understood as
referring to those Articles and annexes as contained in the Doha Amendment, and that,
upon the entry into force of the Doha Amendment, such references shall be read as
references to the relevant Articles of the Kyoto Protocol as amended;
2. Also decides that, for the purpose of the second commitment period, decisions
13/CMP.1, 15/CMP.1, 18/CMP.1 and 19/CMP.1 shall apply mutatis mutandis, except
where otherwise specified in decisions 1/CMP.8 and 2/CMP.8 and in this decision;
3. Clarifies that, for the purpose of the second commitment period, unless otherwise
specified in this decision, any references in decision 13/CMP.1 and in annexes I and II to
Parties included in Annex I or to Parties shall be understood as referring to Parties included
in Annex I with commitments inscribed in the third column of Annex B;
4. Also clarifies that, for the purpose of the second commitment period, unless
otherwise specified in this decision, any references in decision 13/CMP.1 and in annexes I
and II to Parties included in Annex I or to Parties are not applicable to the Parties included
in Annex I without quantified emission limitation and reduction commitments for the
second commitment period;
5. Decides that, for the purpose of the second commitment period, the following
changes shall apply to decisions 13/CMP.1 and 15/CMP.1:
(a) All references to Article 3, paragraph 1, shall be read as references to Article
3, paragraph 1 bis, except those in paragraphs 12(e) and 47(h) of the annex to decision
13/CMP.1;
(b) All references to Article 3, paragraphs 7 and 8, shall be read as references to
Article 3, paragraphs 7 bis, 8 and 8 bis, except that in paragraph 4 of decision 13/CMP.1;
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(c) All references to the first commitment period shall be read as references to
the second commitment period, except that in paragraph 3(e) of decision 15/CMP.1;
(d) All references to activities under Article 3, paragraph 3, and elected activities
under Article 3, paragraph 4, shall be read as references to activities under Article 3,
paragraph 3, forest management under Article 3, paragraph 4, and any elected activities
under Article 3, paragraph 4;
(e) All references to the Revised 1996 IPCC Guidelines for National Greenhouse
Gas Inventories or to the Intergovernmental Panel on Climate Change Good Practice
Guidance and Uncertainty Management in National Greenhouse Gas Inventories in
decision 15/CMP.1 shall be read as references to the 2006 IPCC Guidelines for National
Greenhouse Gas Inventories (hereinafter referred to as the 2006 IPCC Guidelines), as
implemented through the “Guidelines for the preparation of national communications by
Parties included in Annex I to the Convention, Part I: UNFCCC reporting guidelines on
annual greenhouse gas inventories” and the 2013 Revised Supplementary Methods and
Good Practice Guidance Arising from the Kyoto Protocol. References to chapter 7 of the
Intergovernmental Panel on Climate Change Good Practice Guidance and Uncertainty
Management in National Greenhouse Gas Inventories shall be read as references to chapter
4 of volume 1 of the 2006 IPCC Guidelines;
(f) All references to decision 16/CMP.1 shall be read as references to decision
2/CMP.7 and 6/CMP.9;
6. Also decides that, for the purpose of the second commitment period, paragraph 3(b)
of decision 15/CMP.1 shall be replaced by the following paragraph:
3(b) The Party concerned has failed to include an estimate for an Annex A source
category (as defined in chapter 4 of volume I of the 2006 IPCC Guidelines) that
individually accounted for 7 per cent or more of the Party’s aggregate emissions,
defined as the aggregate submitted emissions of the gases and from the sources
listed in Annex A to the Kyoto Protocol, in the most recent of the Party’s reviewed
inventories in which the source was estimated;
7. Further decides that decisions 14/CMP.1, 17/CMP.1 and 6/CMP.3 shall not apply
for the purpose of the second commitment period;
8. Decides that Parties included in Annex I without quantified emission limitation and
reduction commitments for the second commitment period shall provide information on
which voluntary activities under Article 3, paragraph 4, of the Kyoto Protocol they will
include in their reporting, at the latest in their 2016 annual inventory submission;
9. Adopts the revisions to the modalities for the accounting of assigned amounts under
Article 7, paragraph 4, of the Kyoto Protocol
1
as set out in annex I;
10. Recalls that, pursuant to Article 4 of the Kyoto Protocol, each Party to an agreement
to fulfil their commitments under Article 3 of the Kyoto Protocol shall jointly, in the event
that the aggregate anthropogenic carbon dioxide equivalent emissions of the greenhouse
gases listed in Annex A of the Parties to that agreement exceed their assigned amounts, be
responsible for its own level of emissions as set out in that agreement;
11. Decides that each of the Parties included in Annex I that have reached an agreement
to fulfil their commitments under Article 3 of the Kyoto Protocol jointly, in accordance
with Article 4 of the Kyoto Protocol, shall clarify in their reports, so as to facilitate the
calculation of the assigned amount submitted pursuant to decision 2/CMP.8, how the
information listed in annex I to that decision, the application of Article 3, paragraph 7 ter,
1
Decision 13/CMP.1, annex.
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including its technical implementation, and chapter VI of decision 1/CMP.8 are determined.
Such clarification shall describe, in detail, methodologies and, if applicable, any relevant
assumptions applied by those Parties for their joint fulfilment in relation to:
(a) The application of paragraphs 23–26 of decision 1/CMP.8;
(b) The calculation of base year emissions in accordance with Article 3,
paragraphs 5, 7 bis, 8 and 8 bis;
(c) The calculation of those Parties’ assigned amounts in accordance with Article
3, paragraphs 7 bis, 8 and 8 bis, and the respective emission level allocated to each of the
Parties as set out in the agreement pursuant to Article 4, paragraph 1;
(d) The calculation of those Parties’ commitment period reserves in accordance
with decision 11/CMP.1, decision 1/CMP.8, paragraph 18, and this decision;
(e) The application and calculation pursuant to paragraph 13 in the annex of
decision 2/CMP.7;
12. Adopts the standard electronic format for reporting Kyoto Protocol units and the
reporting instructions for the second commitment period contained in annex II for reporting
in accordance with paragraph 11 of the annex to decision 15/CMP.1;
13. Decides that each Party included in Annex I with a quantified emission limitation or
reduction commitment inscribed in the third column of Annex B shall annually report
tables in a standard electronic format to the secretariat electronically; that any related
information of a non-quantitative nature shall be submitted separately; and that, unless
otherwise indicated, Parties shall submit information for the previous calendar year (based
on Universal Coordinated Time), which is referred to as the “reported year” (e.g. in the
2017 standard electronic format submission, the “reported year” will be the 2016 calendar
year);
14. Also decides that a Party included in Annex I without a quantified emission
limitation or reduction commitment inscribed in the third column of Annex B shall
continue to provide relevant information on its national registry, or changes thereto,
including information on the units in its registry, by submitting the standard electronic
format tables in conjunction with its annual inventory submission for the second
commitment period, in accordance with decisions 13/CMP.1 and 15/CMP.1 and annex I to
this decision, if its registry is connected to the international transaction log at any time
during the relevant calendar year;
15. Further decides that, for the second commitment period, each Party included in
Annex I with a quantified emission limitation or reduction commitment inscribed in the
third column of Annex B shall submit its first standard electronic format for reporting
Kyoto Protocol units for the second commitment period in conjunction with its first annual
inventory submission for that commitment period, in accordance with paragraph 5 of
decision 2/CMP.8;
16. Decides that the contribution of assigned amount units as a share of proceeds shall
be executed in the most transparent manner, taking into account environmental integrity at
the international level;
17. Also decides that, where a Party included in Annex I undertakes a corrective
transaction to reflect a correction to the compilation and accounting database applied by the
Compliance Committee, pursuant to chapter V, paragraph 5(b), of the annex to decision
27/CMP.1, the information in the compilation and accounting database shall be
appropriately amended to avoid double counting, following the review of the corrective
transaction in accordance with Article 8 of the Kyoto Protocol and the resolution of any
questions of implementation;
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18. Further decides to extend the code of practice for the treatment of confidential
information for the review of inventories under Article 8 of the Kyoto Protocol to the
review of information on assigned amounts under Article 8 of the Kyoto Protocol;
19. Requests the administrator of the international transaction log to develop an
application to facilitate the submission of the standard electronic format referred to in
paragraph 12 above and to report on progress made in the development and testing of that
application in its next annual report;
20. Adopts the revisions to the “Guidelines for the preparation of the information
required under Article 7 of the Kyoto Protocol”
2
for the second commitment period
contained in annex III.
2
Decision 15/CMP.1, annex.
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Annex I
Modalities for the accounting of assigned amounts under Article 7,
paragraph 4, of the Kyoto Protocol
General provisions
1. For the purpose of the second commitment period, paragraph 2 of decision
13/CMP.1 shall be replaced by the following paragraph:
2. For the purpose of the second commitment period, after completion of the
initial review under Article 8 of the report to facilitate the calculation of the assigned
amount pursuant to Article 3, paragraphs 7 bis, 8 and 8 bis, in accordance with
paragraphs 2–4 of decision 2/CMP.8, and in resolution of any question of
implementation relating to adjustments under Article 5, paragraph 2, or the assigned
amount pursuant to Article 3, paragraphs 7 bis, 8 and 8 bis, the assigned amount
pursuant to Article 3, paragraphs 7 bis, 8 and 8 bis, of each Party shall be recorded
in the database for the compilation and accounting of emissions and assigned
amounts referred to in paragraph 50 of the annex to decision 13/CMP.1, and shall
remain fixed for the second commitment period.
I. Modalities
B. Calculation of the assigned amounts pursuant to Article 3, paragraphs
7 bis, 8 and 8 bis
1
2. For the purpose of the second commitment period, paragraph 5 of the annex to
decision 13/CMP.1 shall be replaced with the following paragraph:
5. The assigned amount pursuant to Article 3, paragraphs 7 bis, 8 and 8 bis, for
the second commitment period, from 2013 to 2020, for each Party included in
Annex I with a commitment inscribed in the third column of Annex B, shall be equal
to the percentage inscribed for it in the third column of Annex B of its aggregate
anthropogenic carbon dioxide equivalent emissions of greenhouse gases from the
sources listed in Annex A to the Kyoto Protocol in the base year or period multiplied
by eight, taking into account the following:
(a) The base year shall be 1990 except for those Parties undergoing the process
of transition to a market economy that have selected a historical base year or period
other than 1990, in accordance with Article 3, paragraph 5, for those Parties that
have selected 1995 as the base year for total emissions of hydrofluorocarbons,
perfluorocarbons and sulphur hexafluoride, in accordance with Article 3, paragraph
8, and 1995 or 2000 as the base year for total emissions of nitrogen trifluoride, in
accordance with Article 3, paragraph 8 bis;
(b) Those Parties for which land-use change and forestry (all emissions by
sources and removals by sinks under category 4 of the Guidelines for the
preparation of national communications by Parties included in Annex I to the
Convention, Part I: UNFCCC reporting guidelines on annual greenhouse gas
1
Unless otherwise specified in this annex, hereinafter the section headings in the annex follow the
numbering of the corresponding section headings in the annex to decision 13/CMP.1.
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10
inventories (hereinafter referred to as the UNFCCC Annex I inventory reporting
guidelines)
2
as contained in the common reporting format tables) constituted a net
source of greenhouse gas emissions in the base year or period shall include in their
emissions during that year or period the aggregate anthropogenic carbon dioxide
equivalent emissions by sources minus removals by sinks in that year or period from
land-use change (all emissions by sources minus removals by sinks reported in
relation to the conversion of forests (deforestation));
(c) Those Parties that have reached an agreement in accordance with Article 4 to
fulfil their commitments under Article 3 jointly shall use the respective emission
level allocated to each of the Parties in that agreement instead of the percentage
inscribed for it in the third column of Annex B.
3. Paragraphs 6, 7 and 8 of the annex to decision 13/CMP.1 shall not apply for the
purpose of the second commitment period.
4. The following paragraphs and chapter heading shall be inserted after paragraph 8 of
the annex to decision 13/CMP.1:
8 bis. The report to facilitate the calculation of the assigned amount pursuant to
Article 3, paragraphs 7 bis, 8 and 8 bis, referred to in paragraph 2 of decision
2/CMP.8, shall contain the following additional information, in accordance with the
following subparagraph, inserted after subparagraph (m) in annex I to decision
2/CMP.8:
(n) The calculation of the difference between the assigned amount for the
second commitment period and average annual emissions for the first three
years of the preceding commitment period multiplied by eight, pursuant to
Article 3, paragraph 7 ter, and in accordance with paragraphs 8 ter and 8
quater below.
B bis. Cancellation pursuant to Article 3, paragraph 7 ter
8 ter. The reference to the assigned amount for the second commitment period
referred to in Article 3, paragraph 7 ter, shall be understood as referring to the
assigned amount for the second commitment period calculated pursuant to Article 3,
paragraphs 7 bis, 8 and 8 bis.
8 quater. For the purpose of Article 3, paragraph 7 ter, the units cancelled shall be
assigned amount units (AAUs) issued by the Party for the second commitment
period.
8 quinquies. Where a Party applies the cancellation pursuant to Article 3, paragraph
7 ter, the commitment period reserve for the second commitment period under
paragraph 6 of the annex to decision 11/CMP.1 for that Party shall not drop below
90 per cent of eight times its average annual emissions for the first three years of the
first commitment period, or 100 per cent of eight times its most recently reviewed
inventory, whichever is lower.
8 sexies. The reference to assigned amount in decision 1/CMP.8, paragraph 25, for a
Party that is undergoing the process of transition to a market economy and is not
fulfilling its commitments under Article 3 jointly, in accordance with Article 4 of the
Kyoto Protocol, shall be understood as referring to the assigned amount for the
second commitment period, calculated pursuant to Article 3, paragraphs 7 bis, 8 and
2
Decision 24/CP.19, annex I.
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8 bis, adjusted by the number of assigned amount units cancelled in accordance with
paragraph 23 ter of decision 13/CMP.1 as revised by this decision.
8 septies. Any Party that is undergoing the process of transition to a market
economy and is not fulfilling its commitments under Article 3 jointly, in accordance
with Article 4 of the Kyoto Protocol, and for which the reference to assigned amount
in decision 1/CMP.8 is understood as referring to the assigned amount for the
second commitment period, calculated pursuant to Article 3, paragraphs 7 bis, 8 and
8 bis, and adjusted by the number of assigned amount units cancelled in accordance
with paragraph 23 ter of decision 13/CMP.1, as revised by this decision in
accordance with paragraph 8 sexies above, shall not transfer units from its previous
period surplus reserve account to other previous period surplus reserve accounts and
may use assigned amount units from its previous period surplus reserve account for
retirement in accordance with paragraph 25 of decision 1/CMP.8 and paragraph 8
sexies above.
C. Recording of the assigned amounts pursuant to Article 3, paragraphs 7
bis, 8 and 8 bis
5. For the purpose of the second commitment period, the following paragraphs shall be
inserted after paragraphs 9 and 10 of the annex to decision 13/CMP.1, respectively:
9 bis. After initial review under Article 8 and resolution of any questions of
implementation relating to adjustments or the calculation of its assigned amount
pursuant to Article 3, paragraphs 7 bis, 8 and 8 bis, any positive difference between
the assigned amount for the second commitment period for a Party included in
Annex I and its average annual emissions for the first three years of the preceding
commitment period multiplied by eight of each Party shall be recorded in the
database for the compilation and accounting of emissions and assigned amounts
referred to in paragraph 50 of the annex to decision 13/CMP.1.
10 bis. Once recorded in the compilation and accounting database referred to in
paragraph 50 of the annex to decision 13/CMP.1, the quantity to be cancelled under
Article 3, paragraph 7 ter, for each Party shall remain fixed for the second
commitment period.
D. Additions to, and subtractions from, the assigned amounts pursuant to
Article 3, paragraphs 7 bis, 8 and 8 bis, for the accounting of the
compliance assessment
6. For the purpose of the second commitment period, the following shall be inserted
after paragraph 11(d) of the annex to decision 13/CMP.1:
11(d) bis. Any acquisition by a Party of AAUs from previous period surplus
reserve accounts of other Parties shall be in accordance with decision 1/CMP.8.
7. For the purpose of the second commitment period, paragraph 11(f) of the annex to
decision 13/CMP.1 shall be replaced with the following:
11(f) Carry-over by the Party of emission reduction units (ERUs), certified
emission reductions (CERs) and/or AAUs from the previous commitment period, in
accordance with paragraphs 23–26 of decision 1/CMP.8.
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8. For the purpose of the second commitment period, the following subparagraphs shall
be added after the appropriate subparagraphs of paragraph 12 of the annex to decision
13/CMP.1:
12(e) bis. For the second commitment period of the Kyoto Protocol, cancellation
by the Party of AAUs under Article 3, paragraphs 1 ter and 1 quater;
12(e) ter. For the second commitment period of the Kyoto Protocol, cancellation
by the Party of AAUs under Article 3, paragraph 7 ter;
12(g) Transfers by the Party of AAUs from its previous period surplus reserve
account to the previous period surplus reserve accounts of other Parties in
accordance with paragraph 26 of decision 1/CMP.8;
12(h) Transfer by the Party of AAUs from the previous period surplus reserve
account to the retirement account in accordance with paragraphs 23–26 of decision
1/CMP.8;
12(i) Voluntary cancellation by the Party of any units under paragraph 21(e) of the
annex to decision 13/CMP.1;
12(j) Cancellation of units that remain after the expiration of the additional period
for fulfilment commitments and carry-overs under paragraph 36 of the annex to
decision 13/CMP.1;
12(k) Cancellation of temporary certified emission reductions (tCERs) by the Party
after their expiry under paragraph 53 of the annex to decision 5/CMP.1;
12(l) Cancellation of long-term certified emission reductions (lCERs) by the Party
after their expiry under paragraph 53 of the annex to decision 5/CMP.1;
12(m) Cancellation by the Party of lCERs held in holding accounts where there has
been a reversal of removals by sinks for the project activity concerned under
paragraph 49 of the annex to decision 5/CMP.1 and paragraph 3 of appendix D to
decision 5/CMP.1;
12(n) Cancellation by the Party of lCERs by the Party held in holding accounts
where a certification report for the project activity concerned has not been provided
under paragraph 50 of the annex to decision 5/CMP.1 and paragraph 3 of appendix
D to decision 5/CMP.1;
12(o) Cancellation of AAUs, CERs, ERUs, removal units (RMUs) and/or tCERs
for the purpose of replacing tCERs prior to expiry under paragraphs 41–43 of the
annex to decision 5/CMP.1;
12(p) Cancellation of AAUs, CERs, ERUs and/or RMUs for the purpose of
replacing lCERs prior to expiry under paragraph 47(a) of the annex to decision
5/CMP.1;
12(q) Cancellation of AAUs, CERs, ERUs, RMUs and/or lCERs from the same
project activity for the purpose of replacing lCERs where there has been a reversal
of removals by sinks under paragraph 47(b) of the annex to decision 5/CMP.1;
12(r) Cancellation of AAUs, CERs, ERUs, RMUs and/or lCERs from the same
project activity for the purpose of replacing lCERs where a certification report has
not been provided under paragraph 47(c) of the annex to decision 5/CMP.1.
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E. Basis for the compliance assessment
9. For the purpose of the second commitment period, the assessment referred to in
paragraph 14 of the annex to decision 13/CMP.1 shall be carried out taking into account
also paragraph 25 of decision 1/CMP.8.
F. Carry-over
10. For the purpose of the second commitment period, the following chapter heading
and paragraphs shall be inserted after paragraph 16 of the annex to decision 13/CMP.1:
G. Share of proceeds
16 bis. The share of proceeds pursuant to paragraphs 20 and 21 of decision 1/CMP.8
shall be calculated in accordance with the following:
(a) The quantity of units levied as a share of the proceeds on the issuance of
CERs from project activities, on the first international transfers of AAUs and on the
issuance of ERUs, shall be calculated as 2 per cent of the amount of units issued or
transferred in each transaction, rounded up to the next higher integer value;
(b) The quantity of units levied as a share of the proceeds on the first
international transfer of AAUs shall be included in the quantity of AAUs
transferred. The quantity of units levied as a share of the proceeds on the issuance of
ERUs for Article 6 projects shall be included in the quantities of ERUs issued for
the project concerned;
(c) The transfers to the Adaptation Fund account pursuant to paragraphs 20–22
of decision 1/CMP.8 shall not be subject to the share of proceeds;
(d) The first international transfers of units between previous period surplus
reserve accounts shall not be subject to the share of proceeds;
(e) The term “first international transfer” refers to the first external transfer of
each individual AAU from the originating registry to the registry of another Party,
tracked by its serial number.
II. Registry requirements
A. National registries
11. For the purpose of the second commitment period, the following shall be inserted
after paragraph 21(d) of the annex to decision 13/CMP.1:
21(d) bis. One cancellation account for each commitment period for the purpose
of cancelling AAUs under Article 3, paragraphs 1 ter and 1 quater;
21(d) ter. One cancellation account for the second commitment period for the
purpose of cancelling AAUs pursuant to Article 3, paragraph 7 ter;
21(d) quater. One previous period surplus reserve account for holdings of AAUs, in
accordance with paragraphs 23–26 of decision 1/CMP.8;
12. For the purpose of the second commitment period, the following shall be inserted
after paragraph 21(f) of the annex to decision 13/CMP.1:
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21(g) One cancellation account for voluntary cancellation by the Party of any units
under paragraph 21(e) of the annex to decision 13/CMP.1;
21(h) One cancellation account for the purpose of cancelling units that remain after
the expiration of the additional period for fulfilment commitments and carry-overs
under paragraph 36 of the annex to decision 13/CMP.1;
21(i) One cancellation account for the purpose of cancellation of tCERs by the
Party after their expiry under paragraph 53 of the annex to decision 5/CMP.1;
21(j) One cancellation account for the purpose of cancellation of lCERs by the
Party after their expiry under paragraph 53 of the annex to decision 5/CMP.1;
21(k) One cancellation account for the purpose of cancellation of lCERs by the
Party held in holding accounts where there has been a reversal of removals by sinks
for the project activity concerned under paragraph 49 of the annex to decision
5/CMP.1 and paragraph 3 of appendix D to decision 5/CMP.1;
21(l) One cancellation account for the purpose of cancellation of lCERs by the
Party held in holding accounts where a certification report for the project activity
concerned has not been provided under paragraph 50 of the annex to decision
5/CMP.1 and paragraph 3 of appendix D to decision 5/CMP.1;
21(m) One replacement account for the purpose of cancelling AAUs, CERs, ERUs,
RMUs and/or tCERs for the purpose of replacing tCERs prior to expiry under
paragraph 43 of the annex to decision 5/CMP.1;
21(n) One replacement account for the purpose of cancelling AAUs, CERs, ERUs
and/or RMUs for the purpose of replacing lCERs prior to expiry under paragraph
47(a) of the annex to decision 5/CMP.1;
21(o) One replacement account for the purpose of cancelling AAUs, CERs, ERUs,
RMUs and/or lCERs from the same project activity for the purpose of replacing
lCERs where there has been a reversal of removals by sinks under paragraph 47(b)
of the annex to decision 5/CMP.1;
21(p) One replacement account for the purpose of cancelling AAUs, CERs, ERUs,
RMUs and/or lCERs from the same project activity for the purpose of replacing
lCERs where a certification report has not been provided under paragraph 47(c) of
the annex to decision 5/CMP.1.
B. Issuance of emission reduction units, assigned amount units and
removal units
13. Paragraph 23 of the annex to decision 13/CMP.1 shall not apply for the second
commitment period and the following paragraphs shall be inserted after paragraph 23 of the
annex to decision 13/CMP.1:
23 bis. For the purpose of the second commitment period, each Party included in
Annex I shall issue in its national registry a quantity of AAUs equivalent to the
assigned amount of that Party pursuant to Article 3, paragraphs 7 bis, 8 and 8 bis,
calculated and reported in accordance with paragraph 5 bis above, and paragraph 3
of decision 2/CMP.8.
23 ter. For the purpose of the second commitment period, the transfer of units for
cancellation in accordance with Article 3, paragraph 7 ter shall occur immediately
upon issuance of the assigned amount units referred to in the previous paragraph.
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C. Transfer, acquisition, cancellation, retirement and carry-over
14. For the purpose of the second commitment period, paragraphs 30, 34 and 36 of the
annex to decision 13/CMP.1 shall be replaced by paragraphs 30, 34 and 36 below and
paragraphs 33 bis and 33 ter shall be inserted after paragraph 33 as follows:
30. For the purpose of the second commitment period, ERUs, CERs, AAUs and
RMUs may be transferred between registries in accordance with decisions 3/CMP.1,
9/CMP.1, 11/CMP.1 and 1/CMP.8, and may be transferred within registries.
33 bis. Each Party included in Annex I may cancel AAUs under Article 3,
paragraphs 1 ter and 1 quater, so they cannot be used in fulfilment of commitments
under Article 3, paragraph 1 bis, in accordance with paragraph 12(e) bis above, by
transferring them to the appropriate cancellation account in its national registry.
Legal entities, where authorized by the Party, may also transfer AAUs into the
cancellation account.
33 ter. Each Party included in Annex I shall cancel AAUs pursuant to Article 3,
paragraph 7 ter, in accordance with paragraph 12(e) ter above, by transferring them
to the appropriate cancellation account in its national registry.
34. For the purpose of the second commitment period, prior to the end of the
additional period for fulfilling commitments, each Party included in Annex I shall
retire ERUs, CERs, AAUs and/or RMUs valid for that commitment period for use
towards meeting its commitments under Article 3, paragraph 1 bis, in accordance
with paragraph 13 of the annex to decision 13/CMP.1 and paragraph 25 of decision
1/CMP.8 by transferring ERUs, CERs, AAUs and/or RMUs to the retirement
account for that commitment period in its national registry.
36. For the purpose of the second commitment period, each Party included in
Annex I may carry over to the subsequent commitment period, in accordance with
paragraph 15 of the annex to decision 13/CMP.1 and paragraphs 23–26 of decision
1/CMP.8, ERUs, CERs and/or AAUs held in its registry that have not been
cancelled or retired for a commitment period or that are not held in its previous
period surplus reserve account. Each ERU, CER and/or AAU carried over in this
manner shall maintain its original serial number and shall be valid in the subsequent
commitment period. ERUs, CERs, AAUs and RMUs held in the national registry of
a Party that have not been carried over in this manner or retired for the commitment
period shall be cancelled in accordance with paragraph 12(f) of the annex to decision
13/CMP.1, once the additional period for fulfilling commitments has ended.
D. Transaction procedures
15. For the purpose of the second commitment period, the following paragraph shall
replace paragraph 42 of the annex to decision 13/CMP.1:
42. Upon receipt of the record, for the second commitment period the transaction
log shall conduct an automated check to verify that there is no discrepancy:
(a) All transactions: units previously retired or cancelled; units existing in more
than one registry; units for which a previously identified discrepancy has not been
resolved; units improperly carried over or improperly transferred to previous period
surplus reserve accounts; units improperly issued, including those that infringe the
limits contained in decision 2/CMP.7; and the authorization of legal entities
involved to participate in the transaction;
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(b) In the case of transfers between registries: the eligibility of Parties involved
in the transaction to participate in joint implementation, the clean development
mechanism and international emissions trading under Articles 6, 12 and 17 of the
Kyoto Protocol; infringement of the commitment period reserve of the transferring
Party; and infringements of the limits to transfer units between previous period
surplus reserve accounts of different Parties as set out in paragraph 26 of decision
1/CMP.8;
(c) In the case of acquisitions of tCERs and lCERs from land use, land-use
change and forestry projects under Article 12: infringement of the limits contained
in decision 2/CMP.7;
(d) In the case of a retirement of CERs: the eligibility of the Party in accordance
with paragraph 14 of decision 1/CMP.8 to use CERs to contribute to its compliance
under Article 3, paragraph 1 bis.
E. Publicly accessible information
16. For the purpose of the second commitment period, paragraph 45(e) of the annex to
decision 13/CMP.1 shall not apply.
17. For the purpose of the second commitment period, the following shall be added after
the respective subparagraphs of paragraph 47 of the annex to decision 13/CMP.1:
47(a) bis. The total quantity of AAUs in the previous period surplus reserve
account at the beginning of the year;
47(h) bis. The total quantity of AAUs cancelled under Article 3, paragraphs 1 ter
and 1 quater;
47(h) ter. The total quantity of AAUs cancelled under Article 3, paragraph 7 ter.
III. Compilation and accounting of emission inventories and
assigned amounts
Compilation and accounting database
18. For the purpose of the second commitment period, the following shall be added after
paragraph 52(b) of the annex to decision 13/CMP.1:
52(c) For the purpose of the second commitment period, any positive difference
between the assigned amount for the second commitment period for a Party included
in Annex I and average annual emissions for the first three years of the preceding
commitment period multiplied by eight, pursuant to Article 3, paragraph 7 ter;
52(d) For the purpose of the second commitment period, the forest management
reference level inscribed in the appendix to the annex to decision 2/CMP.7;
52(e) For the purpose of the second commitment period, any cancellations of
Kyoto Protocol units pursuant to paragraph 5(a) of section XV of the annex to
decision 27/CMP.1 arising from non-compliance in the first commitment period.
19. For the purpose of the second commitment period, the following shall be added after
paragraph 55(e) of the annex to decision 13/CMP.1:
55(f) Technical corrections in accordance with paragraph 15 of decision 2/CMP.7;
FCCC/KP/CMP/2015/8/Add.1
17
55(g) For those activities for which the Party has elected to account annually, the
net anthropogenic emissions and removals of greenhouse gases in accordance with
decision 2/CMP.7 and the related accounting quantity for the calendar year;
55(h) For those activities for which the Party has elected to account for the entire
commitment period, the net anthropogenic emissions and removals of greenhouse
gases in accordance with decision 2/CMP.7 and the related accounting quantity at
the end of the commitment period;
55(i) In the second commitment period, any changes to the total allowable issuance
of RMUs resulting from forest management activities under Article 3, paragraph 4,
due to technical corrections to forest management reference levels reported by a
Party in accordance with paragraphs 14 and 15 of decision 2/CMP.7 and reviewed
under Article 8 in accordance with decision 2/CMP.7.
20. For the purpose of the second commitment period, the following shall be added after
paragraph 58(h) of the annex to decision 13/CMP.1:
58(h) bis. For the purpose of the second commitment period, total cancellations
of AAUs cancelled under Article 3, paragraphs 1 ter and 1 quater;
58(h) ter. For the purpose of the second commitment period, total cancellations
of AAUs cancelled under Article 3, paragraph 7 ter.
FCCC/KP/CMP/2015/8/Add.1
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Annex II
Standard electronic format for reporting information on
Kyoto Protocol units
1
I. General reporting instructions
1. Each Party included in Annex I with a quantified emissions limitation or reduction
commitment inscribed in the third column of Annex B shall annually report tables in a
standard electronic format (SEF) to the secretariat electronically. Any related information
of a non-quantitative nature shall be submitted separately. Unless otherwise indicated,
Parties shall submit information for the previous calendar year (based on Universal
Coordinated Time). This is referred to as the “reported year” (e.g. in the 2017 SEF
submission, the “reported year” will be the 2016 calendar year).
2. For the second commitment period of the Kyoto Protocol, each Party included in
Annex I shall submit its first SEF for reporting Kyoto Protocol units for the second
commitment period in conjunction with its first annual inventory submission for that
commitment period.
2
3. Each Party included in Annex I shall submit the SEF annually until the expiration of
the additional period for the fulfilment of commitments for the relevant commitment
period.
4. If a Party included in Annex I is undertaking transactions for two or more
commitment periods simultaneously, then the Party shall provide a separate, complete
report for each commitment period. Each report shall contain information on only those
Kyoto Protocol units valid for that commitment period.
3
5. All values recorded in the SEF tables shall be positive, whole units. Negative values
shall not be entered.
6. Not all unit types are relevant to each account, transaction or event type. Where a
cell is shaded in a table, the information or transaction does not apply to that particular unit
type.
7. All tables shall be filled in completely. If no units of a particular type occurred for a
transaction in the previous year, the Party shall enter “NO” in the cell for “not occurring”.
8. In the interest of readability, descriptive titles are used in the SEF to refer to specific
account and transaction types. Explanations of those descriptive titles and references to the
pertinent provisions under the Kyoto Protocol are provided in the instructions on individual
tables contained in chapter II below.
1
Assigned amount units (AAUs), emission reduction units (ERUs), removal units (RMUs), and
certified emission reductions (CERs), including temporary certified emission reductions (tCERs) and
long-term certified emission reductions (lCERs).
2
In accordance with decision 2/CMP.8, paragraph 5.
3
AAUs, ERUs, RMUs and CERs, including tCERs and lCERs.
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19
II. Instructions on individual tables
A. Table 1. Total quantities of Kyoto Protocol units by account type at
beginning of reported year
9. In table 1, each Party included in Annex I shall provide information on the total
quantity of Kyoto Protocol units contained in its national registry, by account type and by
unit type, as at 1 January of the reported year.
10. Each Party included in Annex I shall report on the total quantities of Kyoto Protocol
units, by unit type, held in each of the following account types:
(a) “Party holding accounts” (paragraph 21(a) of the annex to decision
13/CMP.1);
(b) “Entity holding accounts” (paragraph 21(b) of the annex to decision
13/CMP.1);
(c) “Retirement account” (paragraph 21(f) of the annex to decision 13/CMP.1);
(d) “Previous period surplus reserve account” (paragraph 23 of decision
1/CMP.8);
(e) “Article 3.3/3.4 net source cancellation accounts”, for the cancellation of
Kyoto Protocol units as a result of emissions from activities under Article 3, paragraphs 3
and 4, of the Kyoto Protocol (paragraph 21(c) of the annex to decision 13/CMP.1 and
decision 2/CMP.7);
(f) “Non-compliance cancellation account”, for the cancellation of Kyoto
Protocol units following a determination by the Compliance Committee that the Party
included in Annex I is not in compliance with its commitment under Article 3, paragraph 1
(paragraphs 12(e) and 21(d) of the annex to decision 13/CMP.1);
(g) “Voluntary cancellation account”, for voluntary cancellations (paragraph
21(e) of the annex to decision 13/CMP.1);
(h) “Cancellation account for remaining units after carry-over”, to cancel units
that remain after the expiration of the additional period for fulfilling commitments and the
carry-overs, if any, have been undertaken (paragraph 36 of the annex to decision
13/CMP.1);
(i) “Article 3.1 ter and quater ambition increase cancellation account”, for
cancellations pursuant to paragraph 8 of decision 1/CMP.8;
(j) “Article 3.7 ter cancellation account”, for cancellations pursuant to Article 3,
paragraph 7 ter;
(k) “tCER cancellation account for expiry”, to cancel temporary certified
emission reduction (tCERs) after their expiry (paragraph 53 of the annex to decision
5/CMP.1);
(l) “lCER cancellation account for expiry”, to cancel long-term certified
emission reduction (lCERs) after their expiry (paragraph 53 of the annex to decision
5/CMP.1);
(m) “lCER cancellation account for reversal of removals”, to cancel lCERs held
in holding accounts where there has been a reversal of removals by sinks for the project
activity concerned (paragraph 49 of the annex to decision 5/CMP.1 and paragraph 3 of
appendix D to decision 5/CMP.1);
FCCC/KP/CMP/2015/8/Add.1
20
(n) “lCER cancellation account for non-submission of certification report”, to
cancel lCERs held in holding accounts where a certification report for the project activity
concerned has not been provided (paragraph 50 of the annex to decision 5/CMP.1 and
paragraph 3 of appendix D to decision 5/CMP.1).
11. In addition, each Party included in Annex I shall report on the total quantities of
Kyoto Protocol units, by unit type, held in each of the replacement account types specified
in the following paragraphs of the annex to decision 5/CMP.1:
(a) “tCER replacement account for expiry”, to cancel assigned amount units
(AAUs), certified emission reduction (CERs), emission reduction units (ERUs), removal
units (RMUs) and/or tCERs for the purpose of replacing tCERs prior to expiry (para. 43);
(b) “lCER replacement account for expiry”, to cancel AAUs, CERs, ERUs
and/or RMUs for the purpose of replacing lCERs prior to expiry (para. 47(a));
(c) “lCER replacement account for reversal of removals”, to cancel AAUs,
CERs, ERUs, RMUs and/or lCERs from the same project activity for the purpose of
replacing lCERs where there has been a reversal of removals by sinks (para. 47(b));
(d) “lCER replacement account for non-submission of certification report”, to
cancel AAUs, CERs, ERUs, RMUs and/or lCERs from the same project activity for the
purpose of replacing lCERs when a certification report has not been provided (para. 47(c)).
B. Table 2(a). Annual internal transactions
12. In table 2(a), Annex I Parties shall report information on the total quantity of
Kyoto Protocol units involved in internal transactions (those that did not involve another
registry) that occurred between 1 January and 31 December of the reported year, as
described below, including any corrective transactions.
13. Under the “Article 6 issuance and conversion” section, Annex I Parties shall report
information relating to joint implementation projects under the Kyoto Protocol in
accordance with the following paragraphs of the annex to decision 9/CMP.1:
(a) For “Party-verified projects” (also referred to as “track one” projects) Annex
I Parties shall report information pertaining to projects for which emission reductions or the
enhancement of removals have been verified by the host Party in accordance with
paragraph 23 of the annex to decision 9/CMP.1:
(i) Each Party included in Annex I shall report under “Additions” the total
quantity of ERUs issued pursuant to paragraph 29 of the annex to decision
13/CMP.1;
(ii) The Party shall report under “Subtractions” the corresponding quantity of
AAUs converted, or, in the case of land use, land-use change and forestry
(LULUCF) projects, the corresponding quantity of RMUs converted, pursuant to
paragraph 29 of the annex to decision 13/CMP.1;
(b) For “Independently verified projects” (also referred to as “track two”
projects), Annex I Parties shall report information pertaining to projects for which emission
reductions or the enhancement of removals have been verified through the procedure under
the Article 6 Supervisory Committee in accordance with paragraphs 30–45 of the annex to
decision 9/CMP.1:
(i) Each Party included in Annex I shall report under “Additions” the total
quantity of ERUs issued pursuant to paragraph 29 of the annex to decision
13/CMP.1;
FCCC/KP/CMP/2015/8/Add.1
21
(ii) The Party shall report under “Subtractions” the corresponding quantity of
AAUs converted, or, in the case of LULUCF projects, the corresponding quantity of
RMUs converted, pursuant to paragraph 29 of the annex to decision 13/CMP.1.
14. Under the section “Article 3.3 and 3.4 issuance or cancellation”, each Party included
in Annex I shall report the quantity of RMUs issued or the units cancelled for its LULUCF
activities under Article 3, paragraphs 3 and 4, of the Kyoto Protocol, by individual activity,
in accordance with the annex to decision 16/CMP.1 and decision 2/CMP.7, and with its
election of activities pursuant to paragraph 8(c) and (d) of the annex to decision 13/CMP.1
and paragraphs 7 and 8 of the annex to decision 2/CMP.7:
(a) For any activity resulting in a net removal, each Party included in Annex I
shall report under “Additions” the total quantity of RMUs issued pursuant to paragraph 25
of the annex to decision 13/CMP 1 and decision 2/CMP.7;
(b) For any activity resulting in net emissions, each Party shall report under
“Subtractions” the total quantities of AAUs, ERUs, RMUs and/or CERs cancelled pursuant
to paragraph 32 of the annex to decision 13/CMP.1 and decision 2/CMP.7.
15. Under the section “Article 12 afforestation and reforestation”, each Party included in
Annex I shall report information relating to afforestation and reforestation project activities
under the clean development mechanism (CDM), as specified in the relevant paragraphs of
the annex to decision 5/CMP.1:
4
(a) “Replacement of expired tCERs”, the total quantities of AAUs, CERs, ERUs,
RMUs and/or tCERs that were transferred to the tCER replacement account (para. 44);
(b) “Replacement of expired lCERs”, the total quantities of AAUs, CERs, ERUs
and/or RMUs that were transferred to the lCER replacement account for replacement of
expiring lCERs (para. 47(a));
(c) “Replacement of lCERs for reversal of removals”, the total quantities of
AAUs, CERs, ERUs, RMUs and/or lCERs that were transferred to the lCER replacement
account for reversal of removals (para. 47(b));
(d) “Cancellation of lCERs for reversal of removals”, the total quantities of
lCERs that were cancelled following a reversal of removals (para. 49 and appendix D, para.
3);
(e) “Replacement of lCERs for non-submission of certification report”, the total
quantities of AAUs, CERs, ERUs, RMUs and/or lCERs that were transferred to the lCER
replacement account for non-submission of certification report (para. 50 and appendix D,
para. 3);
(f) “Cancellation of lCERs for non-submission of certification report”, the total
quantities of lCERs that were cancelled following a non-submission of certification report
(para. 50 and appendix D, para. 3).
16. Under “Other cancellation”, each Party included in Annex I shall report the total
quantities of Kyoto Protocol units, by type, that were cancelled for the following reasons:
5
(a) “Voluntary cancellation”, for voluntary cancellations (para. 21(e) of the
annex to decision 13/CMP.1);
4
Additional information relating to afforestation and reforestation project activities is reported in
table 3.
5
Cancellations following determination of non-compliance are reported in table 5(a).
FCCC/KP/CMP/2015/8/Add.1
22
(b) “Article 3.1 ter and quater ambition increase cancellation”, for cancellations
pursuant to paragraph 8 of decision 1/CMP.8.
6
17. Each Party included in Annex I shall sum the quantities of Kyoto Protocol units in
each column and report these under “Sub-total”.
18. In the box “Retirement”, each Party included in Annex I shall report the following
information:
(a) Under the line “Retirement”, the total quantities of Kyoto Protocol units, by
type, that were transferred from its national holding account to its retirement account.
These values shall not be included in the main body of table 2(a);
(b) Under the line “Retirement from PPSR”, the total quantities of AAUs that
were transferred from its previous period surplus reserve (PPSR) account to its retirement
account. These values shall not be included in the main body of table 2(a);
(c) Under the line “Total”, the total quantities of units that were transferred to its
retirement account.
C. Table 2(b). Total annual external transactions
19. In table 2(b), Annex I Parties shall report information on the total quantities of
Kyoto Protocol units involved in external transactions (those that involved another registry)
that occurred between 1 January and 31 December of the reported year, including any
corrective transactions.
20. Under “Total transfers and acquisitions”, each Party included in Annex I shall
include a separate row for each registry (Party or CDM registry) to which it transferred,
from which it acquired or from which it was forwarded Kyoto Protocol units during the
previous year:
(a) Each Party shall report the quantities of all Kyoto Protocol units acquired
from a registry, including any units transferred from the Adaptation Fund account
or
forwarded from the CDM registry, by type, under “Additions”;
(b) Each Party shall report the total quantities of Kyoto Protocol units transferred
to that registry, including transfers to the share of proceeds pursuant to paragraph 21 of
decision 1/CMP.8, cancellations for excess issuance of a CDM project activity
7
and
cancellations of units following a reversal of storage
8
or non-submission of certification
report
9
for a carbon dioxide capture and storage (CCS) project activity, under
“Subtractions” on the same line.
21. Each Party included in Annex I shall sum the quantities of Kyoto Protocol units in
each column and report these under “Sub-total”.
6
Cancellations to increase ambition in accordance with paragraph 8 of decision 1/CMP.8 are also
reported in table 5(a).
7
Paragraph 52 of the annex to decision 5/CMP.1.
8
Paragraph 24(b) of the annex to decision 10/CMP.7.
9
Paragraph 27 of the annex to decision 10/CMP.7.
FCCC/KP/CMP/2015/8/Add.1
23
D. Table 2(c). Annual transactions between previous period surplus
reserve accounts
22. Under “Transfers and acquisitions between PPSR accounts”, each Party included in
Annex I shall include a separate row for each registry to which it transferred AAUs from its
PPSR account or from which it acquired AAUs located in a PPSR account during the
previous year:
(a) The quantity of AAUs acquired shall be reported under “Additions”. This
quantity shall also be reported under the “Total transfers and acquisitions” section of table
2(b);
(b) The quantity of AAUs transferred shall be reported under “Subtractions”.
This quantity shall also be reported under the “Total transfers and acquisitions” section of
table 2(b).
23. Each Party included in Annex I shall sum the quantities of Kyoto Protocol units in
each column and report these under “Sub-total”.
E. Table 2(d). Share of proceeds transactions under decision 1/CMP.8,
paragraph 21 - Adaptation Fund
24. The term “first international transfer” refers to the first external transfer of each
individual AAU from the originating registry to the registry of another Party, tracked by its
serial number.
25. Each Party included in Annex I shall report the quantity of units transferred and of
units issued for which a share of the proceeds levy applies and the related quantity of units
contributed to the Adaptation Fund in accordance with paragraph 21 of decision 1/CMP.8
as follows:
(a) Under “First international transfers of AAUs”, “Amount transferred or
converted”, each Party shall report the total quantity of AAUs transferred for the first time
from its registry to another registry tracked by serial number. Under “First international
transfers of AAUs”, “Amount contributed as Share of Proceeds (SoP) to the Adaptation
Fund”, each Party shall report the total quantity of AAUs contributed to the Adaptation
Fund. These transfers shall also be included in the “Transfers and acquisitions” section of
table 2(b);
(b) Under “Issuance of ERUs from Party-verified projects”, “Amount transferred
or converted”, each Party shall report the total quantity of ERUs relating to projects where
emission reductions or enhancements of removals have been verified by the host Party in
accordance with paragraph 23 of the annex to decision 9/CMP.1. Under “Issuance of ERUs
from Party-verified projects”, “Amount contributed as SoP to the Adaptation Fund”, each
Party shall report the total quantity of ERUs issued relating to projects where emission
reductions or enhancements of removals have been verified by the host Party in accordance
with paragraph 23 of the annex to decision 9/CMP.1 and contributed to the Adaptation
Fund. These transfers shall also be included under the ”Transfers and acquisitions” section
of table 2(b);
(c) Under “Issuance of independently verified ERUs”, “Amount transferred or
converted”, each Party shall report the total quantity of ERUs that had been independently
verified by the Article 6 Supervisory Committee. Under “Issuance of independently
verified ERUs”, “Amount contributed as SoP to the Adaptation Fund”, each Party shall
report the total quantity of ERUs issued that were independently verified by the Article 6
FCCC/KP/CMP/2015/8/Add.1
24
Supervisory Committee and contributed to the Adaptation Fund. These transfers shall also
be included under the “Transfers and acquisitions” section of table 2(b).
F. Table 2(e). Total annual transactions
26. Each Party included in Annex I shall add the subtotals of tables 2(a) and 2(b) and
report the corresponding quantities under “Total” in table 2(e).
G. Table 3. Annual expiry, cancellation and replacement
27. In table 3, Annex I Parties shall report information on the expiry, cancellation and
replacement of tCERs, lCERs and CERs from CCS project activities in accordance with the
modalities and procedures for afforestation and reforestation project activities under the
CDM (decision 5/CMP.1) and the modalities and procedures for CCS in geological
formations as CDM project activities (decision 10/CMP.7). Annex I Parties shall include all
transactions that occurred between 1 January and 31 December of the reported year,
including any corrective transactions.
28. Each Party included in Annex I shall report the following information under the
section “Temporary CERs”:
(a) “Expired in retirement and replacement accounts”: the quantity of tCERs that
expired in the reported year in the retirement account and the tCER replacement accounts
for the previous commitment period and the quantity of units that were used to replace
them. These tCERs will have been valid for the previous commitment period and will
expire in the final year of the commitment period;
(b) “Expired in holding accounts”: the quantity of tCERs that expired in the
reported year in all Party and entity holding accounts for the previous commitment period
and the quantity of units that were cancelled as a result.
29. Each Party included in Annex I shall report the following information under the
section “Long-term CERs”:
(a) “Expired in retirement and replacement accounts”, the quantity of lCERs that
expired in the reported year in the retirement account and the lCER replacement accounts
for previous commitment periods and the quantity of units that were used to replace them.
These lCERs will have been valid for the previous commitment period;
(b) “Expired in holding accounts”, the quantity of lCERs that expired in all Party
and entity holding accounts and the quantity of units that were cancelled as a result. These
lCERs will have been valid for the previous commitment period;
(c) “Subject to reversal of removals”, in the event that the Party has received
notification(s) of a reversal of removals under a project activity from the Executive Board
of the clean development mechanism (CDM Executive Board), the quantity of lCERs that
the Party is required to replace pursuant to the notification(s) and the quantity of units that
the Party used for replacement or cancellation as a result of these notifications;
(d) “Subject to non-submission of certification report”, in the event that the Party
included in Annex I has received notification(s) of non-submission of certification report
under a project activity from the CDM Executive Board, the quantity of lCERs that the
Party is required to replace pursuant to the notification(s) and the quantity of units that the
Party used for replacement or cancellation as a result of the notification(s).
FCCC/KP/CMP/2015/8/Add.1
25
30. Each Party included in Annex I shall report the following information under the
section “Carbon Capture and Storage CERs”:
(a) “Subject to net reversal of storage”, in the event that the Party has received
notification(s) of a net reversal of storage of a CCS project activity from the CDM
Executive Board, the quantity of units that the Party included in Annex I is required to
cancel pursuant to that notification and the quantity of units that the Party included in
Annex I used for cancellation as a result of these notifications. The units used to meet this
requirement are transferred to the CDM registry and are therefore not reported in table 2(a).
These units used to meet this requirement shall also be reported in table 2(b);
(b) “Subject to non-submission of certification report”, in the event that the Party
included in Annex I has received notification(s) of non-submission of certification report
for a CCS project activity from the CDM Executive Board, the quantity of units that the
Party included in Annex I is required to replace pursuant to the notification(s) and the
quantity of units that the Party included in Annex I used for cancellation as a result of the
notification(s). The units used to meet this requirement are transferred to the CDM registry
and are therefore not reported in table 2(a). These units used to meet this requirement shall
also be reported in table 2(b).
31. Annex I Parties shall sum the quantities of Kyoto Protocol units in each column and
report these under “Total”.
H. Table 4. Total quantities of Kyoto Protocol units by account type at end
of reported year
32. In table 4, Annex I Parties shall include information on the total quantities of
Kyoto Protocol units in each account type, by unit type, in the national registry at 31
December of the reported year.
33. The structure of table 4 follows the structure of table 1.
I. Table 5(a). Summary information on additions and subtractions
34. In table 5(a), Annex I Parties shall report cumulative information for the reported
year and previously reported years to facilitate the recording of information for the
commitment period in the compilation and accounting database in accordance with the
annex to decision 13/CMP.1 and this decision.
35. Each Party included in Annex I shall report the following information:
(a) “Assigned amount units issued”, “Additions”, the total quantity of AAUs
issued on the basis of its assigned amount under Article 3, paragraphs 7 bis, 8 and 8 bis;
(b) “Article 3, paragraph 7 ter, cancellations”, “Subtractions”, the total quantity
of AAUs cancelled in accordance with Article 3, paragraph 7 ter;
(c) “Cancellation following increase in ambition”, the total quantity of AAUs
cancelled in accordance with paragraph 8 of decision 1/CMP.8;
(d) “Cancellation of remaining units after carry-over”, the total quantity of units,
per unit type, cancelled after expiration of the additional period for fulfilling commitments
and carry-overs, if any, have been undertaken (decision 13/CMP.1, annex, para. 36);
(e) “Non-compliance cancellation”, if applicable, the quantities of
Kyoto Protocol units, by type, that the Party cancelled pursuant to a determination by the
Compliance Committee that the Party is not in compliance with its commitment under
FCCC/KP/CMP/2015/8/Add.1
26
Article 3, paragraph 1, for the previous commitment period pursuant to paragraph 37 of the
annex to decision 13/CMP.1;
10
(f) “Carry-over”, under “Additions” and if applicable, the total quantities of
ERUs and/or CERs that were carried over from the previous commitment period; under
“Subtractions” the total quantities of ERUs and/or CERs that were carried over to the
subsequent commitment period;
(g) “Carry-over to PPSR”, under “Additions” and if applicable, the total
quantities of AAUs that were carried over from the previous commitment period to the
PPSR account; under “Subtractions” the total quantities of AAUs that were carried over to
the subsequent commitment period from the PPSR account.
J. Table 5(b). Summary information on annual transactions
36. In table 5(b), each Party included in Annex I shall provide summary information on
annual transactions for the reported year and previously reported years for the commitment
period:
(a) For the reported year, each Party shall report the total quantities of
Kyoto Protocol units, by type, from table 2(e);
(b) For all years prior to the reported year, the Party shall report the total
quantities of Kyoto Protocol units, as reported in table 5(b) in the previous SEF tables;
(c) Under “Total”, each Party shall report the sum to date of all transactions.
K. Table 5(c). Summary information on annual transactions between
previous period surplus reserve accounts
37. In table 5(c), each Party included in Annex I shall provide summary information on
annual transactions between PPSR accounts for the reported year and for all previously
reported years for the commitment period:
(a) For the reported year, each Party shall report the total quantities of AAUs,
from table 2(c);
(b) For all years prior to the reported year, the Party shall report the total
quantities of AAUs, as reported in table 5(c) in the previous SEF tables;
(c) Under “Total”, each Party shall report the sum to date of all transactions.
L. Table 5(d). Summary information on expiry, cancellation and
replacement
38. In table 5(d), Annex I Parties shall provide summary information relating to the
replacement and cancellations of tCERs, lCERs and CERs from CCS project activities for
each reported year for the commitment period.
39. For the reported year, each Party included in Annex I shall report:
10
This information will not be available until completion of the compliance assessment for the previous
commitment period, following the expiration of the additional period for the fulfilment of
commitments.
FCCC/KP/CMP/2015/8/Add.1
27
(a) Under “Requirement to replace or cancel”, the total quantities of tCERs,
lCERs or CERs from CCS project activities that expired, were subject to a reversal of
removals or a reversal of storage or a non-submission of certification report in that year;
(b) Under “Replacement”, the total quantities of Kyoto Protocol units, by type,
cancelled to replace tCERs or lCERs. These quantities should match those reported under
“Total” in table 3;
(c) Under “Cancellation”, the total quantities of Kyoto Protocol units, by type,
cancelled to replace tCERs, lCERs or to respond to a reversal of storage or non-submission
of certification report for CCS project activities. These quantities should match those
reported under “Total” in table 3.
40. For all years prior to the reported year, the Party included in Annex I shall repeat the
information under “Requirement to replace or cancel” and under “Replacement” and
“Cancellation” as reported in the previous SEF.
41. Under “Total”, each Party included in Annex I shall report the sum of each column.
At the end of the commitment period, the total quantities of tCERs, lCERs and CERs from
CCS project activities should match the total quantities of Kyoto Protocol units under
“Replacement” and “Cancellation”.
M. Table 5(e). Summary information on retirement
42. In table 5(e), Annex I Parties shall provide summary information on retirement to
facilitate the compliance assessment at the end of the additional period for fulfilling
commitments.
43. For the reported year, each Party included in Annex I shall report under
“Retirement”, the total quantities of Kyoto Protocol units, by type, retired in that year for
the purpose of demonstrating its compliance with its commitment under Article 3,
paragraph 1, of the Kyoto Protocol. These quantities should match those reported under
“Retirement”, “Total”, in table 2(a).
44. For all years prior to the reported year, the Party included in Annex I shall repeat the
information as reported in the previous SEF.
45. Under “Total”, each Party included in Annex I shall report the sum of each column.
N. Table 6. Memo item: Corrective transactions undertaken in the
reported year
46. In tables 6(a) to 6(c), Annex I Parties shall report any corrective transactions
undertaken in the reported year relating to previously reported years, including transactions
to address a correction to the compilation and accounting database applied by the
Compliance Committee, pursuant to paragraph 5(b) in chapter V of the annex to decision
27/CMP.1. It should be noted that quantities of Kyoto Protocol units reported here are
included in the annual transactions reported in tables 2 and 3 and are reported in tables 6(a)
to 6(c) as a memo item for the purpose of transparency. Parties shall provide explanations
for these transactions in accompanying text, as required by paragraph 8 of section E of the
guidelines for reporting under Article 7 of the Kyoto Protocol.
FCCC/KP/CMP/2015/8/Add.1
28
III. Standard electronic format tables
47. The SEF tables are not included in this document but can be downloaded from the
UNFCCC website.
11
11
<http://unfccc.int/national_reports/accounting_reporting_and_review_under_the_kyoto_protocol
/items/7969.php>.
FCCC/KP/CMP/2015/8/Add.1
29
Annex III
Guidelines for the preparation of the information required under
Article 7 of the Kyoto Protocol
1. For the purpose of the second commitment period, paragraph 11 of the annex to
decision 15/CMP.1 shall not apply and Parties shall report Kyoto Protocol units in
accordance with the standard electronic format and reporting instructions as contained in
annex II.
2. For the purpose of the second commitment period, paragraph 18 of the annex to
decision 15/CMP.1 shall be replaced with the following paragraph:
18. For the purpose of the second commitment period, each Party included in
Annex I shall report the calculation of its commitment period reserve in accordance
with the annex to decision 18/CP.7, decision 11/CMP.1 and paragraph 18 of
decision 1/CMP.8.
3. For the purpose of the second commitment period, paragraph 19 of the annex to
decision 15/CMP.1 shall be replaced with the following paragraph:
19. For the purpose of the second commitment period, each Party included in
Annex I shall provide access, upon the request of expert review teams, to
information held in the national registry relating to the holding accounts referred to
in paragraph 21(b) of the annex to decision 13/CMP.1, and other types of accounts
and transactions for the previous calendar year, that substantiates the supplementary
information reported under paragraph 1 above and paragraph 12 of the annex to
decision 15/CMP.1.
4. For the purpose of the second commitment period, the following paragraph shall be
inserted after paragraph 24 of the annex to decision 15/CMP.1:
24 bis. Parties included in Annex I without quantified emission limitation and
reduction commitments for the second commitment period shall continue to provide
information relating to how they are striving, under Article 3, paragraph 14, of the
Kyoto Protocol, to implement their commitments mentioned in Article 3, paragraph
1, of the Kyoto Protocol in such a way as to minimize adverse social, environmental
and economic impacts on developing country Parties, particularly those identified in
Article 4, paragraphs 8 and 9, of the Convention, in accordance with this decision.
8
th
plenary meeting
10 December 2015
